Abrasive flap wheel grit P 240 , 28 segments of brush and abrasive. If this is the first time you buy these flap wheels don't forget to buy Hubs and Universal Flanges. Replacement set of brushes and abrasives in grit p240 a very fine grit normally used for sealer sanding before a top coat is applied. The p240 will be very gentle around corners and edges, and will not sand through the edge if used right by the operator. The time a piece needs sanding is what is important for the operator to know.